2012 (12) TMI 881

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.... JUDGMENT The petitioner was a dealer under the KGST Act. A consignment was detained and thereupon for its release, the petitioner had to furnish a security deposit of Rs.20,300/-. Enquiry under Section 29A of the KGST Act was completed and finally Ext.P1 order was passed, holding that there was no irregularity warranting the detention and furnishing of security. Accordingly, security deposit of ....